Shouldacreditoraccountsreceivableistheenterpriseforeignoncreditwayofsalesofgoods,materials,providingservicessuchasform,shallsubmittothebuyerorlaborpartytoreceivepayment.Inthefastdevelopmentofthemarketeconomyoftoday,inordertomaintainmarketshare,occupythemarket,creditandotherpreferentialenterpriseintoanewmeansforenterprisestoattractcustomers.Thepaymentisnottimelyrecovery,capitaloperationcannotperformnormalturnover,seriouslyaffectthenormaloperationofenterprises.Themanagementwilldirectlyaffecttheenterpriseworkingcapitalturnoverandeconomicbenefits,themanagementofaccountsreceivablehasbecomeanextremelyimportantbusinessactivitiesoftheproblem.Thispaperstartsfromthestatusofaccountsreceivable,expoundstheeffectofaccountsreceivableofenterprises,andthenanalyzesthereasonsofaccountreceivableriskformation,andseveralsuggestionsareputforwardonhowtostrengthentheaccountsreceivablemanagement